مجله حسابداری مدیریت
پیاپی 30 (پاییز 1395)

Recent studies in cost behavior find that, costs do not move proportionately to the activity levels and costs respond differently to upward and downward changes in activities, This phenomenon is called sticky costs. The purpose of this paper is study of the Sticky Behavior of Cost of goods sold in companies listed on Tehran stock exchange. In this study, 260 years - firm the period from 2007 to 2011 were examined. findings show that, for 1% Increase in sales level, Cost of goods sold increased by 65%,while that for 1% decrease in sales level, Cost of goods sold decreased by 11%, The results also show that Intensity and factors of the cost of goods sold sticky Not the same in different industries together. We also find that cost of goods sold are sticky when revenues change by more than 15%, Is significant

Main goal is following to identify indicators for calculation of environmental expenditures in waste area, with review effective factors to creation pollution and prevention of pollution ways. Such that calculating environmental expenditures and render financial reporting to users. At this research, first classification creation pollution methods and human correlate with this and then distributed questionnaires among decision makers (municipal executives and citizens) and specialist (accountant and specialists of environmental) than by analyzing they and by SPSS could be identify environmental indicators.

Ohlson (1995) and Feltham-Ohlson (1995) valuation modelsare accounting based models that affect from accounting income, discount rate and conservatism. The Life Cycle Theory says that company show different characteristics in some important aspects during different stages of its life and has specific politics in each stage of its economic life. These policies are reflected in the company's accounting information. So investors and analysts consider different importance to these variables at different stages of the life cycle. The aim of this study is to achieve adjusted versions of the ohlson and Feltham-Ohlson prediction and valuation models using the Dickinson’s life cycle classification (2011). For comparative assessment of the initial and adjusted models the panel data of the 143 firms listed on Tehran Stock Exchange between 2009 and 2014 is used. The results show that the adjusted models have better performance in both predicting abnormal earnings and firm’s valuation compared to the initial models.

The main objective of this study is to investigate the relationship between earnings management and managerial overconfidence in listed firms on the Tehran Stock Exchange. This study has attempted to answer the question as to whether that overconfidence from the chief executive officer can impact firm's earnings management. To answer the question of this study, we have investigated 915 year-firm observations from listed firms on Tehran Stock Exchange from 2004-2014. Data analysis and hypothesis testing was performed by using binary logistic regression. The results confirmed that as managerial overconfidence increased, then the earnings overstatement will increases. In addition, the results indicated that there is a significant and negative correlation between debt ratio and size of the firms with maximization of earnings management.

Unlike the traditional cost system which basically focuses on symmetric cost behaviors with respect to change in level of activity, a good deal of recent research show asymmetric behavior of various costs. asymmetric cost behavior might differ in various respects such as stickiness and anti-stickiness, the degree and intensity of it in different business cycles including prosperity, recession or economic crisis. this study aims to investigate asymmetric behaviors of selling, general and administrative costs (SG&A) and cost of good sold (COGS) during 2001 and 2014. It also investigates cost behavior with respect to their stickiness and anti-stickiness separately in each prosperity and recession cycles in the mentioned period. For this purpose, data gathered in the form of combined firm-year observation from 189 firms listed in Tehran stock exchange has been examined in the period studied, as well as prosperity and recession cycles by multiple regression test. The results reveal that behavior of mentioned costs is asymmetric in the whole period. Also findings of this study highlighted that prosperity and recession cycles do not affect managers᾿ perspectives, therefore, SG&A in all cycles including prosperity and recession cycles is sticky and COGS is approximately anti-Sticky in all cycles.

In order to gain competitive advantage in current trade environment, modern management accounting approaches must be used. Correct use of proper management accounting procedure is expected to maintain companies in an acceptable level even in happening of depressions. Existence of modern management accounting tools (MATs) helps managers to achieve company goals better and in these goals increasing shareholders’ wealth and value of company is above all. Achieving the aforementioned goals can be put to test via capital markets and this matter is done by analyzing financial statements and via financial indices. Hence aim of this research is investigating the relation between modern management accounting tools and economic value added (EVA). In this article multiple regression is used and the data are collected from financial statements and questionnaire of 48 companies which were accepted at Tehran stock exchange before the year 1387 and have continued their activity constantly until the year 1392, and these data are analyzed by PLS. Results show that applying modern management accounting tools has positive effect which is equal to 0.263, on index of EVA. Thus, it can be said that applying accounting tools which are value-based, has led to improvement in performance of company in terms of index of EVA.

In this article we investigate and conceptualize the recent convergence of management accounting (MA) and financial accounting (FA) with the advancements in information technology (IT), and illustrate that how this convergence is manifested in the technical and technological domain, and how it is reflected in behavioral and organizational domain.
Designing the analytical model by Hemmer and Labro (2008) with forward-looking of financial accounting leads to forward-looking managerial accounting, and lead to build a conceptual framing to analyze this convergence. According to this framing, information technology serves as a facilitator, catalyst, motivator or even as an enabler for the convergence of MA and FA. We further argue that convergence is a much broader than claimed by Hemmer and Labro. This convergence in technical and technological domain, including the intentional integration of information systems and software, intentional combinations of methods or standards, and in behavioral and organizational domain including (un)intentional alignment regarding both work and functions.
Based on observations, it is concluded that the forward-looking FA elements are often intertwined with MA, and vice versa, and that convergence in technical and technological domain appears to precede convergence in the behavioral and organizational domain. In most of observations, IT plays an important or even crucial role in this convergence process. Also, suggested several avenues for further research.